A company takes out a six-year, $490,000 long-term loan on March 1. The interest rate on the loan is 5% per year, and blended payments of $7,891 (including both interest and principal) are to be made at the end of each month. The following is an extract from the loan amortization table the bank provided the company with: Prepare the journal entries to record the inception of the loan and the first two monthly payments. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 125.) The last loan payment (payment 72), includes $7,858 in principal repayment. Prepare the journal entries to record the last payment. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)